摘要：Through this paper we want to present a study of the subsidies obtained in order to develop the activity of
the entities and to analyze the impact they have on the profit and loss account, the balance sheet and the main
economic and financial indicators. This paper is intended to be a systematic work on operating grants to show
how important they are to the continuity and expansion of an economic entity.
Given that the goal of any entity is to obtain profit as a result of resource consumption such as: time,
human, technological, material or monetary resources, it is expected that the investments made will result in
accordance to the effort made to ensure good continuity of work and to ensure job security.
The aim of this paper is to present the theoretical and practical aspects regarding the accounting of
grants and their impact on the performance of an entity's performance.
